CPA Exam Pass Rates

Every quarter, the AICPA reports what percentage of exam attempts (sections taken) scored a passing grade (75+). It’s counting attempts, not people.

Imagine 100 people sit for FAR (Financial Accounting and Reporting) in one quarter, and 42 of those attempts pass. The reported pass rate is 42%. But that does not mean “58 people failed FAR forever” or “only 42% of candidates will ever pass FAR.”

Here’s why: most people who fail a section just retake it later. So the same person might show up in the “failed” pool one quarter and the “passed” pool the next. Over multiple attempts, a much higher share of candidates eventually pass than the single-quarter number implies.

Select a discipline section based on your education, experience, interests, and career goals rather than relying on perceived difficulty. AICPA has emphasized that a higher pass rate does not mean a section is easier for every candidate.

Students who meet all SmartPath™ targets have a 90% pass rate — well above the national average. This rate is based on self-reported CPA Exam results from students using our SmartPath Predictive Technology™, which sets progress and comprehension goals throughout their prep.

No, the CPA Exam is not curved. Scores are scaled based on question difficulty, but each candidate is graded against a consistent standard, not against other test-takers.

To pass the CPA Exam, you need to study strategically. Focus on mastering the exam structure, using high-quality prep tools, building a realistic study plan, actively reinforcing weak areas, and simulating real test conditions.

Once you pass your first section, a countdown starts to pass the remaining three before that first credit expires. The long-standing standard was 18 months, but NASBA’s Uniform Accountancy Act Model Rule now sets the window at 30 months from the date your score is released, and most jurisdictions have adopted it (though some still operate under 18 months and a few allow longer).

Because credit can expire, your section order and spacing aren’t just about difficulty or pass rates: stacking too many sections late in your window, or leading with your hardest section, raises the risk of losing credit and having to re-sit. Always confirm the current rule with your state board of accountancy before finalizing your plan.

If you fail a section of the CPA Exam, you can retake it as many times as needed, but you must pass all 4 sections within a 30 month window, depending on your jurisdiction. Always check with your state board for specific timing rules.